2015 (2) TMI 964

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ami: The appellants have availed modvat credit of Rs. 1,97,915/- on the inputs used in the manufacture of final product as a job worker and cleared the goods to Principal manufacturer in terms of the provisions of Notification No.214/86-CE. The original authority denied the credit on the ground that credit taken on inputs used for job work done for other unit is not admissible and confirmed the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - 2014 (9) TMI 444-Madras High Court, CCE Ludhiana Vs Jainsons Wool Coombers Ltd. - 2012 (26) STR 488 (P&H). 3. Ld. A.R for the Revenue reiterated the findings of the impugned order and submits that appellants are not entitled to modvat credit on the said goods while availing exemption under notification No.214/86. 4. Heard both sides. Considering the Tribunal's Larger Bench decision i....